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Summary Although numerous scientific papers have been written on deep learning, very few have been written on the exploitation of such technology in the field of accounting or bookkeeping. Our scientific study is oriented exactly toward this specific field. As accountants, we know the problems faced in modern accounting. Although accountants may have a plethora of information regarding technology support, looking for errors or fraud is a demanding and time‐consuming task that depends on manual skills and professional knowledge. Our efforts are oriented toward resolving the problem of error‐detection automation that is currently possible through new technologies, and we are trying to develop a web application that will alleviate the problems of journal entry anomaly detection. Our developed application accepts data from one specific enterprise resource planning system while also representing a general software framework for other enterprise resource planning developers. Our web application is a prototype that uses two of the most popular deep‐learning architectures; namely, a variational autoencoder and long short‐term memory. The application was tested on two different journals: data set D, learned on accounting journals from 2007 to 2018 and then tested during the year 2019, and data set H, learned on journals from 2014 to 2016 and then tested during the year 2017. Both accounting journals were generated by micro entrepreneurs.

To responsibly manage higher education institutions' business, public managers need to dispose of budget funds rationally. Responsible management needs to have quality and timely information based on measuring and monitoring performance. This paper has two main aims. The first aim is to analyze the importance of measuring higher education performance in general and provide an overview of higher education performance indicators in selected countries. Through literature review, we analyzed performance measurement in higher education of Australia, Canada, the UK, the Netherlands, Finland, Romania, and Poland. Through a review of the literature, it is concluded that performance measurement exists in higher education and is used for management purposes in the observed countries. The second aim is to investigate whether the management of the public higher education institutions in Croatia is based on performance measurement results. To meet this goal, an empirical study was conducted. Research conducted in the Croatian public higher education has also shown a certain level of awareness of the need to measure performance and use measurement results in management processes.

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